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TREAS/IRS RIN: 1545-BF50 Publication ID: Spring 2023 
Title: Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans 
Abstract:

Proposed regulations regarding the measurement of income inclusion and calculation of applicable taxes under section 409A of the Internal Revenue Code with respect to nonqualified deferred compensation plans.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.409A-1, 2, 3, 4 and 6   
Legal Authority: 26 U.S.C. 409A    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/08/2008  73 FR 74380   
NPRM Comment Period End  03/09/2009 
Public Hearing  04/02/2009    
Second NPRM  10/00/2023 
Additional Information: REG-148326-05 (NPRM) Drafter attorney: Richard Nettles (202) 317-5600 Reviewer attorney: John Richards (202) 317-5600 Treasury attorney: Boyd Brown (771) 201-0022 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Richard H. Nettles
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5113,
Washington, DC 20224
Phone:202 317-5600
Fax:855 595-5263
Email: richard.h.nettles@irscounsel.treas.gov